Search Results for "intangible additions"

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Bombay High Court Allows Appeals by Acquiring Body in Land Acquisition Compensat...
Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Disput...
Bombay High Court Dismisses Writ Petition Challenging Concurrent Findings in Sui...
Supreme Court Upholds Refusal to Eschew Proof Affidavit in Probate Proceedings. ...
Supreme Court Allows Agriculturists' Appeal for Enhanced Compensation; Condones ...

Search Results for "intangible additions"

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Supreme Court

Supreme Court Dismisses Customs Appeal on Valuation of Imported Goods Under Customs Act, 1962 — Design and Supervision Charges Not Addable to Transaction Value. The Court held that costs for post-importation activities like erection, commissioning, and performance guarantee tests are not includible in the assessable value of imported goods under Rule 4 read with Rule 9(1)(e) of the Customs Valuation Rules, 1988.

27 Apr 2020

The appeal arose from a dispute between the Commissioner of Customs (Port), Kolkata, and Steel Authority of India Ltd. (SAIL) regarding the valuation ...

High Court

High Court of Karnataka Dismisses Revenue Appeal in Trademark Transfer Tax Case — Capital Gains Tax on Transfer of Trademark 'SHARP' Upheld. The court held that the transfer of a registered trademark along with goodwill and common law rights constitutes a capital asset, and the consideration received is taxable as capital gains under the Income Tax Act, 1961.

18 Dec 2015

The Revenue filed an appeal under Section 260-A of the Income Tax Act, 1961, challenging the order of the Income Tax Appellate Tribunal (ITAT), Bangal...

High Court

Bombay High Court Allows Writ Petition Challenging Reopening of Assessment Under Section 148 of Income Tax Act, 1961 — Depreciation on Goodwill Not a Valid Reason for Reassessment. The court held that reopening based on change of opinion is impermissible and that depreciation on goodwill is allowable under Section 32(1)(ii) of the Income Tax Act, 1961.

25 Jun 2012

The petitioner, Bedmutha Industries Ltd., challenged a notice dated 29 November 2010 issued under Section 148 of the Income Tax Act, 1961, seeking to ...

High Court

Bombay High Court Allows Appeal in MVAT Case: Agreement for Software Bug Fixing Held as Service Contract, Not Sale of Software. Services provided under agreement for removal of bugs/errors in software constitute repair and maintenance services, not development or customization, and are not taxable as sale of software under MVAT Act.

18 Dec 2023

The appellant, Atos India Private Limited, is engaged in providing services relating to repair and maintenance of software and holds Service Tax Regis...

High Court

High Court Dismisses Revenue's Appeal in Educational Society Exemption Case — Surplus from Tuition Fees Does Not Disqualify Exemption Under Section 10(23C)(iiiad) of Income Tax Act, 1961. The court held that the mere generation of surplus from tuition fees does not indicate a profit motive, and the surplus applied for educational purposes does not disentitle the institution to exemption.

18 Mar 2013

The case involved appeals by the Revenue against the order of the Income Tax Appellate Tribunal (ITAT) granting exemption under Section 10(23C)(iiiad)...

High Court

High Court of Karnataka Adjudicates Writ Petitions Against Re-Assessment Order Under KVAT Act on Software Implementation Services and Sales Tax. The Assessee Challenged a Demand of Rs.49 Crore and Sought Declarations of Unconstitutionality for Sections of KVAT Act and Finance Act, 1994, but Constitutional Arguments Were Not Pressed Before the Court.

9 Feb 2015

The assessee, a company incorporated under the Companies Act, 1956, was engaged in development and sale of software, including Finacle universal banki...

Supreme Court

Supreme Court Allows Revenue's Appeals and Dismisses Assessees' Writ Petitions in GST Input Tax Credit Case — Upholds Constitutional Validity of Section 17(5)(c) and (d) of CGST Act. Court holds that denial of ITC on construction of immovable property used for renting is valid and does not violate Articles 14, 19(1)(g), or 300A.

3 Oct 2024

The case involves a challenge to the constitutional validity of clauses (c) and (d) of sub-section (5) of Section 17 of the Central Goods and Services...

High Court

High Court of Karnataka Upholds Exemption for Educational Society under Section 10(23C)(iiiad) of Income Tax Act, 1961 — Society Not Required to Be Solely an Educational Institution. Income from letting out auditorium and other properties used for educational purposes qualifies for exemption.

18 Mar 2013

The case involves appeals by the Revenue against the order of the Income Tax Appellate Tribunal (ITAT) granting exemption under Section 10(23C)(iiiad)...

High Court

Bombay High Court Dismisses Writ Petition Challenging Defence Land Claim Over Leasehold Property. Petitioner's Title Not Established Against Union of India's Claim of Ownership Over Land Leased to Colaba Land & Mill Company.

19 Dec 2011

The petitioner, TCI Industries Limited, claimed to be a lessee of land admeasuring 10.264 acres in Colaba, Mumbai, by virtue of an Indenture of Assign...

High Court

Bombay High Court Dismisses Writ Petition Challenging Industrial Tribunal Award in Reference (IT) No. 30 of 2015 — Upholds Reinstatement of Workmen with Continuity of Service and Back Wages for Termination Without Compliance of Section 25-F of Industrial Disputes Act, 1947.

20 Nov 2025

The petitioner, a company incorporated under the Companies Act, 1956, running a factory at Ranjangaon, challenged an Award dated 29 March 2018 passed ...

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